How to calculate the average daily earnings per month. How to calculate average daily earnings? What payments are taken into account in earnings, which are excluded

Issues related to the labor activity of citizens Russian Federation are regulated by the Labor Code. This set of laws, as well as a special government decree, determines the rules for calculating the average monthly wage.

Definition of the term

Average monthly salary – economic indicator, displaying average earnings within one calendar year (i.e. twelve months). Payment this indicator is made taking into account the amount of money earned by the employee within twelve months and the time he spent at the workplace.

The need to determine this indicator arises if it is necessary to calculate the amount of sickness benefits, vacation pay, etc. In some cases, the employees themselves need a document displaying their average monthly salary (for example, to apply for a bank loan).

The indicator is actively used by the fiscal service when checking the activities of enterprises. With it, you can find out which wages paid by the taxpayer to his workers. If it is below the average for the region or below living wage, additional verification may be carried out.

In this way, the state is trying to deal with enterprises that pay their workers wages in envelopes. To avoid problems with the fiscal service and to properly pay employees, you need to know how to calculate the average wage.

Situations requiring calculation

The list of cases in which a citizen of the Russian Federation is entitled to payments based on his average monthly salary (hereinafter - smz), is determined by the Labor Code. According to it, SPM can be paid:

1. If the employee is on vacation, which is paid. This situation falls under the rule that vacation pay must be paid in accordance with the average monthly salary.
2. When an employee of the company is suspended from his duties, but at the same time his salary is saved. A similar need arises when a citizen takes part in the preparation of collective bargaining, or, for example, performs special duties (they can be both public and state).
3. When an employee is temporarily transferred from the workplace due to the need to repair the damage caused by the disaster.
4. If you need to pay work benefits related to layoffs.
5. When paying compensation to an employee for vacation days, which he did not use if the latter quits.
6. When sending an employee on a business trip.
7. When paying salaries to employees,if they were trained, suggesting a temporary separation from the place of work.
8. When termination of an incorrectly concluded employment contract but. The rule is valid if the mistakes were made not through the fault of an employee of the enterprise.
9. If the worker was unable to perform his duties or was suspended from production due to the fault of the head of the enterprise.
10. Each of the citizens included in the commission dealing with labor disputes.
11. Donor employee and persons sent for mandatory medical examinations(in accordance with current legislation they are held once a year).
12. Employees who received additional days off due to the need to look after children with disabilities.

The main cases of payment of the average monthly salary are listed above. The Labor Code of the Russian Federation provides for other reasons for paying SPM. So, for example, such a measure is applied to the director of the enterprise, persons who are his deputies and the chief accountant, if the procedure for changing the owner has been launched at the enterprise.

In addition, the first paragraph of the sixth article of the law on military service provides for material compensation to persons cut off from their jobs due to preparation for military service, conscription military service or military charges. In this case, its size is also determined by the indicator of the average monthly salary.

General rules

Before calculating the average monthly salary for the year, you need to familiarize yourself with the rules posted in the Labor Code and the Regulations of the Government of the Russian Federation of 2007. Edits have been made recently, so you should use the latest version at the moment (dated December 10, 2016). The calculation takes into account:

• salary that was accrued twelve months before the need to calculate the SMW arose;
• the time worked in each month during the period described in the previous paragraph.

To calculate average salary per year, it is necessary to take the duration of each month, taking into account calendar data. That is, depending on the specific month, this parameter can be thirty or thirty-one days. February is an exception. Depending on the specific year, its duration is twenty-eight or twenty-nine days. The following employee incomes, summed up over a twelve-month period, are taken into account:

• salary plus all benefits. Payments made in kind are also taken into account. These include, for example, paying for meals;
• bonuses and other rewards;
• other payments related to wages at a particular enterprise.

From the billing period, the amounts and time are withdrawn when the employee:

• received funds for additional paid leave (if the employee is caring for a disabled child or disabled since childhood);
• received payments while on maternity leave or on sick leave;
• received payments for the period of release from work with the preservation of wages.

In some cases, the calculation takes the twelve-month period preceding the last twelve months of the employee's work at the enterprise. Such a need arises if the employee has not worked a single day for the specified period or did not receive wages at that time. In addition, the need to “postpone” the settlement period arises if the entire twelve-month period consists of time that, by law, must be excluded from calculations.

Calculation algorithm

To determine the average monthly salary of an employee, you must first add up all the salaries and allowances he received for the last twelve months. At the same time, the allowances district coefficients, bonuses and other remuneration, as well as other types of payments made in the framework of labor legislation, are also taken into account.

After determining the amount, it is necessary determine the calculation period. The duration of each month is determined by the calendar. The periods during which the employee was absent (with the preservation of earnings), was in a disabled state or on maternity leave are not taken into account. These periods of time are excluded from the calculations, since payments have already been made taking into account average earnings.

After all the data has been collected, you can start the calculations. They are pretty simple. Divide the amount sufficiently earned during the billing period by the duration of the period that is taken into account. As already mentioned, it is twelve months.

Here's how to calculate the average monthly wage. An example will help you better understand the algorithm. So, if throughout the calendar year the employee was not dismissed from the workplace due to treatment or other factors, the calculation formula is as follows:

SmZ = Total salary / 12.

Average daily earnings

The above formula cannot be used in the case of vacation pay or, if necessary, to compensate for unused vacation. In such cases, it is necessary to apply a different formula, which involves the calculation of the average daily earnings.

When vacation pay is required, the following formula is used: salary for twelve months / (12 * 29.3). In this case 29,3 - the average number of days in a month throughout the year, taking into account February. Previously, the number was taken into account 29,4, but during recent changes it has been fixed.

The question arises: how to calculate the average monthly salary for the year, if within twelve months the employee was absent from the workplace for some time, or if it is necessary to exclude certain periods of time? Make it harder. In this case, you must first determine how many days to take into account. For this 29,3 should be multiplied by months with full employment and add to them the calendar days of those months when the worker was absent. Further, the total amount of wages is divided by the number obtained as a result of previous calculations.

For example, an employee received five hundred thousand rubles during the calendar year. He was present at the workplace for eleven months, but due to certain reasons, in the last billing month, he worked only thirteen working days. In this case, the formula will look like this:

500,000 / (29.3 * 11 + 13) = 1492.53 rubles.

Thus, determining the average monthly salary is a standard personnel and accounting practice. This parameter is necessary for making payments prescribed in the Labor Code. The calculation rules are regulated by a government decree approved in 2007. The calculation method for vacation pay is different from that for other payments. To carry out the calculations, it is necessary to have data that relate to the total payments to the employee for twelve months and the real hours worked during each month. You can make calculations using the provided formulas.

The average salary (SWP) is a value often used in accounting in order to calculate certain payments to an employee. The labor code often introduces changes in this regard, and even though the corresponding article details the calculation procedure, questions often arise due to the existence of some non-standard situations.

When is the calculation of the average wage required?

There are well-known cases when it is required to make such a calculation:

• the employee is granted paid leave;
• removal of an employee from the performance of basic duties with the preservation of wages. During this period, he can perform any special duties, act as a representative in negotiations, etc.;
• transfer of an employee due to downtime, participation of an employee in the elimination of disasters;
• if the employment relationship between the employee and the employer is terminated with payment of compensation;
• when calculating payments according to the sick leave;
• to calculate unused vacation upon dismissal of an employee;
• when idle at work due to the fault of the employer;
• during business trips;
• when calculating the amounts due to be paid to an employee, the calculation of which is based on the WFP.

In addition, the employee may request billing statement average monthly salary from the employer.

How to calculate the average salary

The general procedure by which it is necessary to calculate the average monthly wage is established by the Labor Code of the Russian Federation (Labor Code of the Russian Federation, Art. 139) and a special annex that has been in force since 2007 after approval by the Government of the Russian Federation. The calculation of the average salary in 2020 is carried out according to the data regulations. In view of the fact that questions and difficulties often arise when calculating the average salary, the regulation has been amended more than once.

Based on the rules of position, the following data are used in the calculation:

• actual accrued wages for the working year (the last 12 months, or a smaller number of months, depending on when the employee was hired);
• actual hours worked for all calendar months.

Ideally, if an employee worked without sick leave, vacations at his own expense, etc., the formula for calculating the average income is as follows:

SFP=Payments for 12 months/12

To calculate holiday pay accounting practice applied average income per day. That is, the result of the calculation according to the first formula (average monthly salary) must be divided by the average number of days in a month, which, for example, in 2020 was equal to 29.3 days.

ADD=SZP/Average statistical number of days in a month

Scheme for calculating the average wage

There is a fairly simple algorithm that allows you to calculate the average monthly income of an employee:

• We add up all payments transferred to the employee's account for a specific period, including: salary with all bonuses, coefficients. If an employee monthly receives a part of earnings in the form of goods and services, then their cost is also taken into account; variable payments (bonuses, motivational rewards, etc.); other payments provided for by the labor code, contract or other provisions.
• We calculate the settlement period - this is the number of days according to the calendar. It does not include the days when the employee has already accrued income, which was calculated according to the average: sick leave, absence from the workplace with pay.
• The amount calculated in the first paragraph is divided by the duration of the period (the result of the second paragraph).

Features of calculation and exclusion

There are exceptions to every rule, and the calculation of the average wage also has its own characteristics. There are two main exceptions stipulated in the Decree of the Russian Federation.

• Calculation period.
• Employee income.

In the first case, the billing period changes. For example, if an employee has not worked a single day in the 12 months prior to the calculation, then the calculation is made based on the previous 12 months. This exception is always used when calculating payments if an employee goes on maternity leave for the second time in a row.

The second point relates to the employee's income. So, there are cases when the calculation is made on the basis of a “bare” salary or tariff rate. For example:

• salary for the last two years for one reason or another was not accrued;
• the employee has not worked a single day for a period of two years;
• the employee did not work a day in the month for which wages are calculated.

With a flexible work schedule, an hourly calculation of time is used: not the daily duration of time, but the total number of hours worked is calculated. In this case, hourly earnings are calculated. Further, if you need to show the average daily or monthly earnings, the hourly indicator is multiplied by the amount of hours worked for the corresponding period.

Indicators of average wages in Russia

Considering that Russia is very big country with very different conditions depending on the region, the spread of indicators for will also be rather large. The table presents data for several regions of the country according to Rosstat data for 2018. In general, the figure for the country is 43,445 rubles.

When calculating many types of payments in favor of employees, the average wage is used. Consider how to calculate the average salary for the year and in what cases it is required.

What is the average wage for?

The Labor Code provides for "average" pay in many situations. They can be generally described as deviations from the usual way of working. The most common options in which you need to know how to calculate the average earnings for the year are the following:

1. Vacation pay or compensation for unused vacation(Articles 114, 126, 127 of the Labor Code of the Russian Federation).
2. Training with a break from work (Article 167 of the Labor Code of the Russian Federation)
3. Being on a business trip (Article 167 of the Labor Code of the Russian Federation).
4. Calculation of the amount of severance pay (Article 178 of the Labor Code of the Russian Federation).

Regulatory framework and basic calculation rules

More detailed algorithm calculation, taking into account various situations, is given in the Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

The main calculation rule is to use information on income and hours worked for the 12 months preceding the billing period.

The calculation of all payments determined by average earnings is made on the basis of average daily earnings. But the procedure for determining it differs for different categories of payments. There are two approaches to the calculation - for vacation pay (compensation for vacation) and in all other cases.

To pay vacation pay, if vacation is provided in calendar days, the average annual number of calendar days in a month is used - 29.3. There are also two options here:

1. If the billing period (year) has been fully worked out, then the income for the period (payroll) is divided by the set number of days, multiplied by 12

SZ \u003d PHOTO / (12 x 29.3)

1. If the period was worked out partially, then to determine the number of days, the product of 29.3 days by the number of "full" months (Mn) and the sum of calendar days falling on "incomplete" months (Dn) is added.

SZ \u003d FOT / (Mp x 29.3 + Dn)

Days falling in incomplete months are defined as:

Dn \u003d 29.3 / Km x Ko, where

Km - the number of calendar days in the corresponding month

Ko - the number of calendar days corresponding to the hours worked.

If vacation is granted in working days, then the amount of income is divided by the number of working days falling on the period worked, based on a 6-day working week.

In all other cases of calculation that are not related to vacation pay or compensation for vacation, the total payroll for the period is divided by the number of days or hours actually worked (with hourly accounting of working time):

SZ \u003d FOT / D (H)

Example 1

Engineer Ivanov A.P. in February 2018, he wrote an application for leave. His income for the previous 12 months amounted to 520 thousand rubles. Suppose that Ivanov A.P. during this period he was not on vacation and did not get sick. Then the entire amount of income will be used to calculate and leave Ivanova I.P. will be calculated based on the following average daily earnings:

SZ \u003d 520,000 / (12 x 29.3) \u003d 1478.95 rubles.

Example 2

Now let's use the conditions of the previous example and suppose that Ivanov was on sick leave for two weeks during June 2017 and received a payment for sick leave in the amount of 20 thousand rubles. Then the amount used for the calculation will be equal to

payroll = 520 thousand rubles. - 20 thousand rubles. = 500 thousand rubles.

And the number of days must be determined as

D \u003d Dp + Dn \u003d 11 months. x 29.3 + 29.3 / 30 days x 15 days = 322 days + 15 days = 337 days

SZ \u003d 500,000 rubles. / 337 days \u003d 1483.68 rubles.

Similarly, the calculation is made when the employee is on the next vacation, on maternity leave, etc. during the billing period.

What payments and in what order are included in the calculation

The inclusion of bonus payments is associated with certain features and depends on the period for which the bonus is accrued:

1. With a monthly bonus, no more than one bonus of each type per month is included in the calculation. For example, for a sales manager, this may be a bonus for exceeding the revenue plan and for attracting new customers.
2. If the bonus period is more than a month, but less than or equal to the billing period (year), then bonuses are taken into account in the same way as monthly ones, i.e. in full. The same applies to the lump sum payment for seniority. For example, the quarterly bonus is used to determine how to calculate the average earnings for 3 months, and the annual bonus is used to find out how to calculate the average monthly salary for the year.
3. If the period for which the premium is accrued exceeds the settlement period, then the monthly part of the premium for each month of the settlement period is taken into account.

In the case when the billing period was not fully worked out, the inclusion of bonuses depends on the order in which they are accrued. If the bonus was accrued in proportion to the hours worked, then it is included in full. If the procedure for calculating the bonus payment does not depend on working hours, then its amount is included in the calculation in proportion to the actual working time.

If during the billing period or the payment period there was an increase in wages, payments "according to the average" are also subject to indexation. The order of how to calculate the average salary for the year in this case depends on the period when the salary increased:

1. If the increase occurred during the reporting period, then income for each month of the period is indexed. The coefficient is determined as the ratio of the increased salary (tariff) to the corresponding indicators of the billing months.
2. If wages were increased at the end of the billing period, but before the start of the “average” payment time, then it is not the initial data that is indexed, but the final indicator - earnings per day.
3. If the increase occurred after the start of payments “on an average”, then the daily earnings also increase, but not from the beginning of the payment period, but from the date of the increase.

Income not included in the calculation and calculation in the absence of income

The following categories of income are not included in the calculation:

1. Various payments of a social nature (material assistance, food compensation, etc.).
2. Payments for the period when the employee, for one reason or another, is released from work with an “average” pay. In this case, not only payments are excluded from the calculation, but also the period:

• being in maternity leave or on sick leave;
• additional days off to care for a disabled child;
• other cases when the employee retains the average salary in accordance with the Labor Code of the Russian Federation.

It is possible that the employee did not receive a salary during the billing period. In this case, the following options are considered sequentially:

1. If the employee had income for the previous 12 months, then this period is used. The procedure for calculating average earnings for 2 years is similar to calculating for a year.
2. If there was no income either in the settlement or in the previous periods, then the income for the current month is taken.
3. If the income for the current period has not yet been accrued, then the calculation of payment “on an average” basis is based on the salary or tariff.

Output

The average salary is calculated in cases where the Labor Code of the Russian Federation provides for payments in favor of employees for hours not worked or when the working hours change. In a standard situation, it is calculated on the basis of income and hours actually worked in the last 12 months.

Until April 2, 2014, the average monthly number of calendar days
was = 29.4 Example

The employee leaves in April 2014 for another paid vacation for 14 calendar days.
Earnings for the billing period is 780,000 rubles.
For the calculation, the accountant used coefficient 29.4 and the average daily earnings amounted to 2210, 8843 rubles.
(780,000 rubles: 12 months: 29.4).
The amount of vacation pay amounted to 30,952.38 rubles. (2210.8843 rubles x 14 days).

If applied new coefficient 29.3, then the average daily earnings will turn out a little more and will amount to 2,218.4300 rubles.
(780,000 rubles: 12 months: 29.3).
This means that vacation pay will be more, namely, 31,058.02 rubles. (2,218.48 rubles x 14 days).
Accordingly, the difference in vacation pay due to the coefficients will be 132.64 rubles. (31,058.02 rubles - 30,925.38 rubles).

Example 2

The employee went on vacation for 28 days. from 10.07.2010.
IN billing period(07/01/2009 - 06/30/2010) from 15 to 17 August 2009 he was on sick leave,
from 22 to 30 November 2009 was on a business trip.
In the billing period, the employee was accrued wages in the amount of 98,000 rubles. excluding sick pay and travel allowance.
Vacation pay must be calculated.

Calculate the number of calendar days falling on hours worked in August and November 2009.
In August it will be 26.6 days. (29.4 / 31 x (31-3)),
in November - 20.6 days. (29.4 / 30 x (30-9)).

We find the average earnings to pay for the vacation.
It is equal to 287.22 rubles. (98 000 rub.

/ (29.4 days x 10 months + 26.6 days + 20.6 days)).

The amount of vacation pay payable to the employee will be: RUB 8,042.16(287.22 x 28 days).

Example 3

The "worker" goes on vacation for 28 days from May 5, 2011.
The billing period is 12 months from May 2010 to April 2011 inclusive.
The salary of an employee in 2010 was 8,000 rubles, and from January 1, 2011, due to an increase in salaries for all employees of the organization, the salary of an “Employee” began to be 10,000 rubles.
The employee is also entitled to an additional payment for combining professions in the amount of 10% and bonuses are accrued monthly.

In the billing period, the employee was accrued wages accepted for calculation:
- for May-December 2010 - 114,232.38 rubles, incl. holiday pay (28 days) for August 2010 in the amount of 12,152.38 rubles;
- for January-April 2011 - 58,348.49 rubles, incl. sick leave (5 days) in February 2011 in the amount of 4605.64 rubles.

Vacation pay calculation:

1. From earnings for May-December 2010, we exclude vacation pay:
   114,232.38 - 12,152.38 \u003d 102,080 rubles.
2. We make adjustments to earnings for May-December 2010, taking into account the increase in salary from January 1, 2011.
   The correction factor is 10000 / 8000 = 1.25
   Earnings for May-December 2010 will be:
   RUB 102,080 x 1.25 = 127,600 rubles.
3. From earnings for January-April 2011, we exclude the amount of sick leave:
   58 348.49 - 4605.64 \u003d 53 742.85 rubles.
4. The amount of actually accrued wages for the billing period will be:
   127,600 + 53,742.85 = 181,342.85 rubles
5. Calculate the number of calendar days falling on hours worked in August 2010.
   2.85 days (29.4 / 31 x (31-28))
6. Let's calculate the number of calendar days falling on hours worked in February 2011.
   24.15 days (29.4 / 28 x (28-5))
7. We find the average daily earnings to pay for the vacation.
   It is equal to: 564.93 rubles. (181,342.85 rubles / (29.4 days x 10 months + 2.85 days + 24.15 days)).
8. The amount of vacation pay for 28 calendar days will be:
   RUB 15,818.04(564.93 x 28 days).

1. Determine the period for which the calculation is carried out
2. To find total amount wages for given period, according to payrolls
3. Determine the average monthly salary

Estimated salary period

Depending on the purpose for which the indicator of the average monthly wage is needed, the billing period can be 12, 6, 3 months.

Total salary payments for the period

The amount of payments is found using the payroll data. To calculate the average monthly earnings, income related to wages is taken into account. Such income does not include material assistance, dividends, one-time bonuses, benefits and other payments of a one-time nature. Adding up the accrued salaries for each month, get overall size payments for the billing period.

average salary

The average monthly salary is a calculated value.

You can find it by dividing the total amount of earnings (paragraph 2) by the number of months (paragraph 1).

Payroll Example

Consider, using a conditional example, the calculation of the average monthly earnings for 6 months of 2014.

1. It is known that the period for which we will consider the average salary is 6 months.
2. We add up the accrued wages (minus one-time payments) for the period from July to December 2013. According to the payrolls, the following accrued: July - 10,000 rubles, August - 12,000, September - 12,000, October - 10,000, November - 9,000, December - 10,000. We get 63,000 rubles.
3. We find the average monthly salary by dividing 63,000 rubles by 6 months. We get 10500 rubles.

If documentary confirmation of the average wage is necessary, then the employee is issued a certificate from the place of work. Payroll can be carried out on a bank card.

Publication date — 07.12.2015

When calculating the average wage in all cases of its preservation, the following are taken into account: basic wage; additional payments and allowances (for overtime work at night, for combining profession and positions; for expanding service areas or performing increased volumes of work by employees with time wages, for high achievements in work, for labor intensity, for team leadership, for length of service and etc.), production bonuses and bonuses for saving specific types of fuel, electricity and heat energy; remuneration based on the results of annual work and length of service.

Bonuses are included in the earnings of the month in which they fall according to payroll for wages. Bonuses paid for a quarter or a longer period of time, when calculating the average salary for the last two calendar months, are included in earnings in part, appropriate quantity months in the billing period. In the event that the number of working days in the billing period has not been fully worked out, bonuses, remunerations and other incentive payments when calculating the average wage for the last two calendar months are taken into account in proportion to the time worked in the billing period.

The one-time remuneration based on the results of work for the year and for the length of service is included in the average earnings by adding to the earnings of each month of the billing period 1/12 of the remuneration accrued in the encircled year for the previous calendar year.

All payments are included in the calculation of the average wage in the amount in which they are accrued, without excluding the amounts of deductions for taxes, collection of alimony, etc.

What types of payments are not taken into account when calculating the average wage?

When calculating the average wage in all cases of its preservation in accordance with the current legislation, the following are not taken into account:

- payments for the performance of individual assignments (one-time) that are not part of the employee's duties (with the exception of additional payments for combining professions and positions, expanding service or performing additional work and performing the duties of temporarily absent employees, as well as differences in official salaries, paid to employees who perform the duties of a temporarily absent arm of the enterprise or its structural unit and are not full-time deputies)

- one-time payments (compensation for unused vacation, the amount of material assistance, assistance to employees retiring; severance pay, etc.);

— compensation payments for business trips and transfers (per diem, travel allowance, housing costs, lifting, allowances paid instead of per diems);

- awards for inventions and rationalization proposals, for promoting the implementation of inventions and rationalization proposals, for the introduction new technology and technologies for the collection and delivery of ferrous, non-ferrous and precious metals, collection and delivery of used machine parts, car tires for the restoration, commissioning of production facilities and construction facilities (bonuses to manufacturers construction organizations paid as performance bonuses economic activity)

- money and material rewards for winning places at competitions, reviews, contests, etc.;

— pensions, state aid, social and compensation payments;

- Literary fee to staff members of newspapers and magazines, paid under the author's agreement;

- the cost of donated overalls, special footwear and other personal protective equipment, soap, detergents and disinfectants, milk and therapeutic and preventive nutrition;

- subsidies for lunches, travel, the cost of vouchers paid by the enterprise to sanatoriums and rest homes;

- payments related to anniversaries, birthdays, for long-term and impeccable labor activity, active social work, etc.;

- the cost of workers provided free of charge to certain categories utilities, housing, fuel and the amount of funds for their compensation;

- wages at part-time work (with the exception of employees for whom its inclusion in the average earnings is provided for by the current legislation);

- the amount of compensation for losses caused to the employee by injury or other damage to health;

- income (dividends, interest) accrued on shares of the labor collective and contributions of members of the labor collective to the property of the enterprise;

– compensation to employees for the loss of a part of wages due to violation of the terms of its payment

When calculating the average salary for the last two months, next to the listed payments, payments for the time during which the employees keep their earnings (for the time they fulfill state and public duties, annual and additional holidays, business trips) and temporary disability benefits are not taken into account.

In other cases, when accruals are made on the basis of the average wage, the employee did not have earnings, through no fault of his own, the calculation is made on the basis of the tare ifnoi rate established for him in the employment contract, official salary.

Average hourly earnings

C page 1

The average hourly earnings of workers is determined by dividing the amount of direct wages by the number of man-hours worked.

The basis for calculating the average hourly earnings is the part of the payroll accrued for the month, which is a direct wage for the hours actually worked or for the planned work. The average hourly wage (mata / is calculated by dividing Ylata's hourly wage fund by the man-hours worked.

The basis for calculating the average hourly earnings is the part of the wage fund for the month, which is the actual wage for the hours actually worked or for the planned work. The average hourly wage fyiama / is calculated by dividing Ylata's hourly wage bill by man-hours worked.

The procedure for determining the average daily or average hourly earnings is discussed in subsection.

The average category of work P is calculated on the basis of the average hourly earnings of workers at the rate of work.

But with such shift schedules, when the number of working hours by day is not the same, it is more correct to calculate the average hourly earnings by dividing its total amount by the number of hours of work according to the schedule of the period for which the earnings are taken.

The average hourly earnings at the rate of work (reduced to 100% of the implementation of the norms) is determined by dividing this average hourly earnings by the percentage of the implementation of the norms.

The average hourly earnings of workers according to the rate of work (reduced to 100% of the fulfillment of the norms) is determined by dividing this average hourly earnings by the percentage of the fulfillment of the norms.

Nursing mothers enjoy the right to take breaks from work to feed their children; such breaks shall be granted at least every 31/2 hours, and each break must be at least half an hour. With time-based pay, the nursing mother, despite the specified breaks, receives a full daily rate, and with piecework pay, the average hourly earnings of this employee are paid during the breaks, based on her wages for the previous calendar month, divided by the number of hours worked in the same month.

Team earnings can also be distributed by reducing the time worked by workers of different qualifications to the conditional number of hours of the 1st category. For this purpose, column 3 of the table indicates the tariff coefficients corresponding to the category of each member of the brigade, and column 5 - d - the product of tariff coefficients for hours worked; the result of column 5 - th gives the number of hours worked by the brigade, reduced to the 1st category. By dividing the amount of the brigade's actual earnings by the total of column 5, the average hourly earnings of the 1st category are determined.

RF, as well as by agreement between employees and the administration on the basis of Art. 49 of the Labor Code of the Russian Federation, for calculating average earnings, the actually accrued amount of wages in the billing period is taken. S.z.p. size determined by multiplying the average daily earnings by the number of days payable. In organizations where summarized accounting of working hours is used, average hourly earnings are used to calculate the average earnings of a particular employee.

Time not worked is paid on the basis of average earnings. Depending on the type of unworked time (vacation, illness, comlenia), the average earnings are determined differently. However, the meaning of calculating the average earnings remains that the accrued payments for the previous few months determine the average daily or average hourly earnings, according to which unworked days or hours are paid.

The average daily earnings include the shares of the quarterly bonus (1 / 3) and annual (1 / 12), as well as other payments, including those of a natural nature. When calculating benefits for temporary disability, work experience is also taken into account.

The amount of unemployment benefit, the applicant's scholarship is calculated from his earnings in the average in the previous workplace. For calculation in the company where the citizen worked, a special certificate is taken, the form of which is not specified by law. Labor exchanges issue forms of these certificates to citizens, on which it is necessary to reflect the necessary information about wages. This is the main difficulty in filling out the document: the average earnings for the last three months are most often filled out according to the model of Labor Exchanges. The document is received at the place of employment within 3 days from the date of the applicant's request.
Citizens who register on the Exchange for the first time can only count on the minimum payment of benefits.

How to calculate average earnings for 3 months for the Employment Center

In 2008, Law No. 1032-1 of 1991 was amended. According to the amendments, the amount of benefits for citizens on the grounds - reduction, as well as dismissal on their own initiative, has become the same in terms of the amount of payments. The algorithm for calculating the earnings of citizens at an enterprise for a certificate submitted to the Employment Service was issued by the Decree of the Ministry of Labor under No. 62. According to the rules set out in the Decree, allowances and stipends for the unemployed are calculated.

The average indicator is calculated for the previous 3 months, from the 1st to the 1st. The calculation does not take into account the time when the employee was kept the average salary, receiving benefits during pregnancy, childbirth, lack of work due to the fault of the employer, time off, etc. In case of non-receipt of the actual salary, it is necessary to proceed from the amount of earnings accrued for the previous months, provided that the calculation period is 3 months.

How to calculate average earnings for 3 months? Payments known to each employee take part in the calculation: earnings, bonuses, remuneration, allowances and additional payments to tariff scales, payments due to working conditions. Not included in the calculation social payments that are not related to the payment of the employee's labor activity. In addition, the amounts accrued during the absence of a citizen at the workplace, but subject to the preservation of his earnings. For example, holidays, periods of illness, business trips, etc.

Earnings for the 3 months preceding the dismissal are calculated by the formula:
average daily earnings X average monthly number of working days in the calculation period = average earnings
The number of working days in the billing period is determined by the duration of the working week, which is set in the organization.

An employee's daily earnings are calculated using the formula:
the amount of accrued wages in the billing period / the number of days actually worked in the billing period = average earnings per day

Job center help

The document is submitted to the labor exchange for calculating benefits. It is important that it is written correctly.
Help on average earnings - an example of the correct calculation:
Ivanov Ivan Ivanovich demanded that the employer issue him a certificate of average wages to submit the document to the Employment Center. The employee was warned about the dismissal on the occasion of the liquidation of the enterprise. The accounting department of the enterprise began to calculate the average salary, based on the available indicators:

• billing period - from May 1 to July 31, 2018;
• number of days worked - 63;
• the number of days worked in the actual order - 60;
• earnings in the billing period - 31,500.

How to count?

1. We use the formula: 31500/60 days = 525 rubles.
2. In the billing period, we find out the number of working days: 63 days / 3 months \u003d 21 days.
3. Find out the average salary: 525 rubles x 21 days = 11025

If the employee worked according to the schedule of a part-time working week (day), the calculation procedure is somewhat different: the amount of accrued wages / the number of working days of a five-day or six-day week.
If the employee worked according to the summarized system of working hours, the rule for calculating hourly earnings in the average indicator is applied: the amount of earnings in the billing period / the number of hours worked. Hourly earnings at an average of X per number of working hours in the calculation period. The number of working hours in the monthly indicator is calculated depending on the duration of the working week entered in the company.

Help form for the employment center

A sample can be found at the Labor Exchange. It is better to do this before the upcoming dismissal, if it is known in advance.